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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
House Joint Resolution 1
A joint resolution proposing an amendment to Section 6 2
of Article VII of the State Constitution and the 3
creation of a new section in Article XII of the State 4
Constitution to require an annual adjustment to the 5
value of certain homestead exemptions and provide an 6
effective date. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
10
That the following amendment to Section 6 of Article VII 11
and the creation of a new section in Article XII of the State 12
Constitution are agreed to and shall be submitted to the 13
electors of this state for approval or rejection at the next 14
general election or at an earlier special election specifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 6. Homestead exemptions. — 19
(a)(1) Every person who has the legal or equitable title 20
to real estate and maintains thereon the permanent residence of 21
the owner, or another legally or naturally depende nt upon the 22
owner, shall be exempt from taxation thereon, except assessments 23
for special benefits, as follows: 24
a. Up to the assessed valuation of twenty -five thousand 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
dollars; and, 26
b. For all levies other than school district levies, on 27
the assessed valuation greater than fifty thousand dollars and 28
up to seventy-five thousand dollars, 29
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upon establishment of right thereto in the manner prescribed by 31
law. The real estate may be held by legal or equitable title, by 32
the entireties, jointly, in common, as a condominium, or 33
indirectly by stock ownership or membership representing the 34
owner's or member's proprietary interest in a corporation owning 35
a fee or a leasehold initially in excess of ninety -eight years. 36
The exemption shall not apply with respect to any assessment 37
roll until such roll is first determined to be in compliance 38
with the provisions of section 4 by a state agency designated by 39
general law. This exemption is repealed on the effective date of 40
any amendment to this Article which provides for the assessment 41
of homestead property at less than just value. 42
(2) The value of the following exemptions shall be 43
adjusted for inflation using the percent change in the Consumer 44
Price Index for all urban consumers, U.S. City Average, all 45
items 1967=100, or su ccessor reports for the preceding calendar 46
year as initially reported by the United States Department of 47
Labor, Bureau of Labor Statistics, as follows: 48
a. The exemption in subparagraph (a)(1)b. shall be 49
adjusted on January 1 of each year. 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
b. Any exemption for which every person who has the legal 51
or equitable title to real estate and maintains thereon the 52
permanent residence of the owner, or another person legally or 53
naturally dependent upon the owner, is eligible, and which 54
applies solely to levies oth er than school district levies, that 55
is added to this constitution after January 1, 2025, shall be 56
adjusted on January 1 of each year beginning the year following 57
the effective date of such exemption. 58
(b) Not more than one exemption shall be allowed any 59
individual or family unit or with respect to any residential 60
unit. No exemption shall exceed the value of the real estate 61
assessable to the owner or, in case of ownership through stock 62
or membership in a corporation, the value of the proportion 63
which the interest in the corporation bears to the assessed 64
value of the property. 65
(c) By general law and subject to conditions specified 66
therein, the Legislature may provide to renters, who are 67
permanent residents, ad valorem tax relief on all ad valorem tax 68
levies. Such ad valorem tax relief shall be in the form and 69
amount established by general law. 70
(d) The legislature may, by general law, allow counties or 71
municipalities, for the purpose of their respective tax levies 72
and subject to the provisions of general l aw, to grant either or 73
both of the following additional homestead tax exemptions: 74
(1) An exemption not exceeding fifty thousand dollars to a 75
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person who has the legal or equitable title to real estate and 76
maintains thereon the permanent residence of the o wner, who has 77
attained age sixty-five, and whose household income, as defined 78
by general law, does not exceed twenty thousand dollars; or 79
(2) An exemption equal to the assessed value of the 80
property to a person who has the legal or equitable title to 81
real estate with a just value less than two hundred and fifty 82
thousand dollars, as determined in the first tax year that the 83
owner applies and is eligible for the exemption, and who has 84
maintained thereon the permanent residence of the owner for not 85
less than twenty-five years, who has attained age sixty -five, 86
and whose household income does not exceed the income limitation 87
prescribed in paragraph (1). 88
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The general law must allow counties and municipalities to grant 90
these additional exemptions, within the limi ts prescribed in 91
this subsection, by ordinance adopted in the manner prescribed 92
by general law, and must provide for the periodic adjustment of 93
the income limitation prescribed in this subsection for changes 94
in the cost of living. 95
(e)(1) Each veteran who is age 65 or older who is 96
partially or totally permanently disabled shall receive a 97
discount from the amount of the ad valorem tax otherwise owed on 98
homestead property the veteran owns and resides in if the 99
disability was combat related and the veteran wa s honorably 100
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discharged upon separation from military service. The discount 101
shall be in a percentage equal to the percentage of the 102
veteran's permanent, service -connected disability as determined 103
by the United States Department of Veterans Affairs. To quali fy 104
for the discount granted by this paragraph, an applicant must 105
submit to the county property appraiser, by March 1, an official 106
letter from the United States Department of Veterans Affairs 107
stating the percentage of the veteran's service -connected 108
disability and such evidence that reasonably identifies the 109
disability as combat related and a copy of the veteran's 110
honorable discharge. If the property appraiser denies the 111
request for a discount, the appraiser must notify the applicant 112
in writing of the reason s for the denial, and the veteran may 113
reapply. The Legislature may, by general law, waive the annual 114
application requirement in subsequent years. 115
(2) If a veteran who receives the discount described in 116
paragraph (1) predeceases his or her spouse, and if, upon the 117
death of the veteran, the surviving spouse holds the legal or 118
beneficial title to the homestead property and permanently 119
resides thereon, the discount carries over to the surviving 120
spouse until he or she remarries or sells or otherwise disposes 121
of the homestead property. If the surviving spouse sells or 122
otherwise disposes of the property, a discount not to exceed the 123
dollar amount granted from the most recent ad valorem tax roll 124
may be transferred to the surviving spouse's new homestead 125
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property, if used as his or her permanent residence and he or 126
she has not remarried. 127
(3) This subsection is self -executing and does not require 128
implementing legislation. 129
(f) By general law and subject to conditions and 130
limitations specified therein, the Legislat ure may provide ad 131
valorem tax relief equal to the total amount or a portion of the 132
ad valorem tax otherwise owed on homestead property to: 133
(1) The surviving spouse of a veteran who died from 134
service-connected causes while on active duty as a member of t he 135
United States Armed Forces. 136
(2) The surviving spouse of a first responder who died in 137
the line of duty. 138
(3) A first responder who is totally and permanently 139
disabled as a result of an injury or injuries sustained in the 140
line of duty. Causal connecti on between a disability and service 141
in the line of duty shall not be presumed but must be determined 142
as provided by general law. For purposes of this paragraph, the 143
term "disability" does not include a chronic condition or 144
chronic disease, unless the injur y sustained in the line of duty 145
was the sole cause of the chronic condition or chronic disease. 146
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As used in this subsection and as further defined by general 148
law, the term "first responder" means a law enforcement officer, 149
a correctional officer, a firefig hter, an emergency medical 150
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technician, or a paramedic, and the term "in the line of duty" 151
means arising out of and in the actual performance of duty 152
required by employment as a first responder. 153
ARTICLE XII 154
SCHEDULE 155
Annual adjustment to homestead exempti on value.—This 156
section and the amendment to Section 6 of Article VII requiring 157
an annual adjustment for inflation of specified homestead 158
exemptions shall take effect January 1, 2025. 159
160
BE IT FURTHER RESOLVED that the following statement be 161
placed on the ballot: 162
CONSTITUTIONAL AMEND MENT 163
ARTICLE VII, SECTION 6 164
ARTICLE XII 165
ANNUAL ADJUSTMENTS T O THE VALUE OF CERTA IN HOMESTEAD 166
EXEMPTIONS.—Proposing an amendment to the State Constitution to 167
require an annual adjustment for inflation to the value of 168
current or future homestead exemptions that apply solely to 169
levies other than school district levies and for which every 170
person who has legal or equitable title to real estate and 171
maintains thereon the permanent residence of the owner, or 172
another person legally or natu rally dependent upon the owner is 173
eligible. This amendment takes effect January 1, 2025. 174